Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
The definition of a riposte is a quick, sharp or witty response. An example of a riposte is a clever reply given by a stand-up comic to a heckler in the audience. or riÂ·postâ². 1  Fencing a sharp, swift thrust made after parrying an opponent's lunge.  a sharp, swift response or retort.